2026-06-16T15:39:51-07:00 2025-12-31 931938669 Sacramento Accounting & Advisory Group LLP 1111 Exposition Blvd Ste 100 Sacramento CA 95815 990 2025-01-01 473480410 Affordable Communities Inc Group Group Return AFFO 9163994993 7420 Greenhaven Drive Suite 125 Sacramento CA 95831 Maurice A Priest President & CEO 2026-06-16 true Jason Russell CPA P00810533 9169669366 2025 2025-03-06 01:10:19Z 7420 Greenhaven Drive Suite 125 Sacramento CA 95831 5717292 true true 5687 X https://www.affordablecommunitiesinc.com/ X 2001 CA Resident Owned Parks, Inc. legally changed its name to Affordable Communities, Inc., (the Organization) in 2024. The Organization is a California nonprofit public benefit corporation whose goals include providing and maintaining quality, affordable housing through the acquisition of mobile home parks, and the development of affordable housing communities. The Organization encourages and empower its residents to take an active role in budget and management decisions; provide enhanced maintenance and services; and to ensure that its communities remain valuable sources of quality affordable housing. With the increasing number of households on fixed or limited incomes and with the scarcity of reliable, long-term, reasonably priced housing, the Organization endeavors to create vibrant communities where quality of life, resident involvement, and caring are priorities. The Organization is supported primarily through monthly rental payments from residents through month-to-month lease agreement 6 4 11 0 0 5530969 5673349 48508 43943 0 5579477 5717292 0 0 590946 630484 0 0 3946598 4301201 4537544 4931685 1041933 785607 36507094 36695114 32223798 31626211 4283296 5068903 Resident Owned Parks, Inc. legally changed its name to Affordable Communities, Inc., (the Organization) in 2024. The Organization is a California nonprofit public benefit corporation whose goals include providing and maintaining quality, affordable housing through the acquisition of mobile home parks, and the development of affordable housing communities. The Organization encourages and empower its residents to take an active role in budget and management decisions; provide enhanced maintenance and services; and to ensure that its communities remain valuable sources of quality affordable housing. With the increasing number of households on fixed or limited incomes and with the scarcity of reliable, long-term, reasonably priced housing, the Organization endeavors to create vibrant communities where quality of life, resident involvement, and caring are priorities. The Organization is supported primarily through monthly rental payments from residents through month-to-month lease agreement false false 4826136 5673349 Space rent, utilities rebilled and other fees charged for affordable housing. 4826136 true false false false false false false false false false true false false false true true true true false false false false false false false false false false false true true true false false false false true false false false false false false false false false true false false false true 10 0 false 11 true false false false false false false false 0 false false false false false false false X 6 4 true true false false false false false true true false false true true true true false true false false false CA X X Jason Russell CPA 9163994993 7420 Greenhaven Dr Ste 125 Sacramento CA 95831 Maurice A Priest President 28.00 28.00 X X 0 240000 0 Diane Priest COO/Sec/Trea 30.00 30.00 X X 0 151288 4840 Timothy Stenvick Director 1.00 1.00 X 0 0 0 Dulcie Claassen Director 1.00 1.00 X 0 0 0 Steve Clute Director 1.00 1.00 X 0 0 0 Dan Hauser Director 1.00 1.00 X 0 0 0 391288 4840 0 false true false JA Stowell Construction Inc 3555 Harbor Gateway S Costa Mesa CA 92626 Construction 187373 Clearinghouse CDFI 23861 El Toro Rd Suite 401 Lake Forest CA 92630 Secured Lender 889697 Washington Community Reinvestment Association 1200 Fifth Ave Suite 1406 Seattle WA 98101 Secured Lender 501091 WA State Housing Finance Corp 1000 Second Ave Suite 2700 Seattle WA 98104 Secured Lender 145260 California Municipal Finance Authority CMFA 2111 Palomar Airport Rd Suite 320 Carlsbad CA 92011 Interest & Principal 256204 11 0 Fees 531390 154625 154625 Rental 532000 4592178 4592178 Utilities Rebilled 221000 926546 926546 5673349 2104 2104 41839 41839 0 0 0 0 0 0 0 5717292 5673349 43943 0 0 0 0 0 0 458077 458077 1798 1798 133737 133737 36872 36872 538242 538242 110 88 22 131490 105192 26298 0 0 0 170513 170379 134 0 13395 10716 2679 16024 12819 3205 0 3407 3407 13635 10908 2727 0 0 1478814 1478814 0 241740 241740 158084 158084 Utilities 1018735 1018735 Repairs & Maintenance 185216 148173 37043 License & Premits 104716 83773 20943 Property Taxes 97723 97723 129357 120266 9091 4931685 4826136 105549 0 2179710 2108418 1235178 1309299 0 86095 111005 0 0 0 0 47251 43041 33989940 1426994 32349977 32562946 0 0 51309 51309 557574 509096 0 36507094 36695114 405599 372050 41581 41559 8045000 7960000 180349 200829 23127357 22624927 423912 426846 32223798 31626211 X 3048118 3759604 1235178 1309299 4283296 5068903 36507094 36695114 785607 X false true X false false X 0 4854405 5456630 5530051 5530969 5673349 27045404 0 0 0 4854405 5456630 5530051 5530969 5673349 27045404 0 0 27045404 710 9993 41800 48514 43943 144960 0 710 9993 41800 48514 43943 144960 0 0 4855115 5466623 5571851 5579483 5717292 27190364 0.99470 0.99440 0.00530 0.00560 X 28787368 28787368 3220000 1187450 2032550 1152716 145017 1007699 498986 86556 412430 330870 7971 322899 32562946 Mobile Homes for Sale 51309 C Accrued Interest 262634 Tenant Security Deposits 164212 426846 X 13879350 8162058 8162058 5717292 5717292 11815897 6884212 6884212 4931685 4931685 Part X : FIN48 Footnote The Organization and all wholly owned separate legal entities are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (Code) and California Revenue and Taxation Code Section 23701(d). Accordingly, no provision for federal or state income taxes are included in the consolidated financial statements or on the separate tax returns. In addition, the Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. Accounting standards require an organization to evaluate its tax positions and provide for a liability for any positions that would not be considered more likely than not to be upheld under a tax authority examination. Management has evaluated its tax positions and has concluded that a provision for a tax liability is not necessary for the years ended December 31, 2024 and 2023.Generally, information returns remain open for examination for a period of three (federal) or four (state of California) years from the date of filing. The IRS recognizes a group of organizations as tax-exempt if they are affiliated with a central organization. This avoids the need for each of the organizations to apply for exemption individually. A group exemption letter from the IRS has the same effect as an individual exemption letter except that it applies to more than one organization. The five corporations which are legally separate entities from the Parent Organization are exempt from taxation under the Organization's group exemption granted September 23, 2010. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Income reported on Parent 990 $8162058 Part XII, Line 2d: Other expenses and losses per audited F/S Expenses reported on Parent 990 $6884212 X X false false false false false false false false false Diane Priest COO/Sec/Trea 151288 3682 1158 156128 Maurice A Priest President 240000 240000 A California Municipal Fina 201563466 13049SCU6 2020-02-01 7960000 Purchase of Royal York false false false B California Municipal Fina 201563466 13049SCW2 2020-02-01 385000 Purchase of Royal York false false false A 7960000 454646 155356 7094147 7349998 false true true B 385000 385000 255851 129149 false true true A true false false false false false true false B true false false false false false false Affordable Communities Parent Cash Flow X 128939 200829 false false false 200829 Law Office Maurice Priest Director Legal counsel false Affordable Communities Parent Org 538242 Management Fees false Schedule L, Part V Supplemental Information Management fees paid to parent.Law office of Maurice Priest is owned by the Organizations Board President and Executive Director. Form 990, Part VI, Section A, Line 2 Maurice A. Priest, President and Executive Director, and Diane Priest, COO/Secretary/Treasurer and Director, are husband and wife. Form 990, Part VI, Section A, Line 3 All subordinate organizations are managed by the parent organization, a monthly fee for managed services is paid by the subordinate organization to the parent for these services. All subordinate organizations are managed as one entity at the parent level. Form 990, Part VI, Section B, Line 11b The Organization hires an outside CPA firm to prepare the 990, before filing the CPA firm provides a draft copy of the 990 for review and approval by management of the Organization. Form 990, Part VI, Section C, Line 18 Consolidated audited financial, which include the activities of the parent reported on a separate 990, are available upon written request. Form 990, Part VI, Section C, Line 19 No documents available to the public. Affordable Communities Inc 7420 Greenhaven Dr Suite 125 Sacramento CA 95831 300053792 Parent Organization CA 501(c)(3) 509(c)(2) N/A false false false false false false false false false false false false false true false true true false false false Affordable Communities Inc m 538242 Cash Paid Affordable Communities Inc o 549245 Cash Paid Affordable Communities Inc p 247533 Cash Paid